For a MOSFET (metal-oxide-semiconductor field-effect transistor) integrated circuit, an off-state leakage current may be quickly increased with a scaling down of a feature size of the integrated circuit. In order to further reduce a power consumption of a device and improve a voltage-withstanding capability, a tunneling field effect transistor having a work principle different from MOSFET is widely used. Currently, a drain and a source of a conventional tunneling field effect transistor are located in a same plane of a semiconductor substrate. The tunneling field effect transistor with such a structure has a poor high-voltage-withstanding capability, a large on-state resistance and a high power consumption. Therefore, how to improve the voltage-withstanding capability of the tunneling field effect transistor and to reduce the power consumption is one of technical problems that urgently need to be solved during a process of researching and developing the tunneling field effect transistor.